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On 6 November 2013, following consultations with the superannuation industry, the Government announced that it would proceed with the former Government's proposal to provide greater certainty for superannuation fund mergers. The measure was announced as part of the former Government's Mid-Year Economic and Fiscal Outlook 2012-13, released on 22 October 2012. The measure would clarify that a tax integrity rule will not be triggered when superannuation benefits are rolled over to another fund as part of a merger between funds.

On 23 September 2014, Treasury released for public consultation an exposure draft of Tax and Superannuation Laws Amendment (2014 Measures No 7) Bill 2014.

The closing date for submissions is Monday 20 October 2014.

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